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dc.contributor.authorJames, Simonen_US
dc.contributor.authorMurphy, Kristinaen_US
dc.contributor.authorReinhart, Monikaen_US
dc.date.accessioned2011-03-30en_US
dc.date.accessioned2014-09-23T00:15:55Z
dc.date.accessioned2017-03-02T00:34:12Z
dc.date.available2017-03-02T00:34:12Z
dc.date.issued2004en_US
dc.date.modified2014-09-23T00:15:55Z
dc.identifier.issn1440-0405en_US
dc.identifier.urihttp://hdl.handle.net/10072/63088
dc.description.abstractThe Australian Taxpayers' Charter was introduced in 1997 and a revised version in November 2003. This is therefore an appropriate time to review the contribution of this initiative. This article traces the development of such modern charters and then specifically the development of tax charters. The Australian Taxpayers' Charter and the Australian Tax Office's (“ATO”) experience with it are then examined. Among other possible advantages, the Charter may be used as a measure of the ATO's performance. Taxpayers' views regarding the extent to which the ATO meets its obligations under the Taxpayers' Charter, as expressed in two surveys of Australian voters (N = 2,040 and 2,374), are presented. Generally the taxpayers are supportive. The results of the survey also support the ATO's view that the Charter fits in with compliance policy. Finally, the Charter demonstrates how initiatives in tax administration might he successfully achieved.en_US
dc.description.peerreviewedYesen_US
dc.description.publicationstatusYesen_US
dc.format.extent82915 bytes
dc.format.mimetypeapplication/pdf
dc.publisherMonash Universityen_US
dc.publisher.placeAustraliaen_US
dc.publisher.urihttp://69.195.124.80/~jausttax/past-issues/volume-7-issue-2/en_US
dc.relation.ispartofpagefrom336en_US
dc.relation.ispartofpageto356en_US
dc.relation.ispartofjournalJournal of Australian Taxationen_US
dc.relation.ispartofvolume7en_US
dc.subject.fieldofresearchLaw and Societyen_US
dc.subject.fieldofresearchPublic Economics- Taxation and Revenueen_US
dc.subject.fieldofresearchcode140215en_US
dc.subject.fieldofresearchcode180119en_US
dc.titleThe Taxpayers' Charter: A case study in tax administrationen_US
dc.typeJournal article
dc.type.descriptionJournal Articles (Refereed Article)en_US
dc.type.codec1xen_US
gro.facultyArts, Education and Lawen_US
gro.rights.copyright© 2004 Journal of Australian Taxation. The attached file is reproduced here in accordance with the copyright policy of the publisher. Please refer to the journal's website for access to the definitive, published version.en_US
gro.hasfulltextFull Text
gro.griffith.authorMurphy, Kristina


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